The 350's are quite nice for gaming, especially their microphone, but they're not +$200-nice. They're also a little weak with music, although you've said that isn't a concern for you. If you can get a set for a good price, by all means, but I wouldn't pay full retail for them.

+1. But they do go on sale sometimes for $125-150, then it's a bargain imo.

i just picked up a pair of Corsair HS1's and i cant say enough good things about them. They are really hard to beat for the pricepoint. They are crazy comfortable too, its like wearing pillows over your ears for comfort :)
Hard ocp just did a glowing review on them as well: Introduction - Corsair HS1 USB Gaming Headset Review | [H]ard|OCP

The only issue I have with USB headphones is that they use their own DAC instead of the sound card. OP already has a Prelude, so I'd stick to an analog jacked headset.

I had PC151's, really liked them. They go on sale for $50 regularly. I'm currently using a pair of PC330's, which sound even better and I love the built-in volume control, but I find the earpads a bit uncomfortable. They don't breathe at all, and I get sweaty after a couple of hours use.

As for "Best"? There isn't one. Everyone has different ideas about what's important. For FPS use, I think you want something that accentuates the mids so you can hear footsteps better. Others like booming bass from the gunshots.

i just picked up a pair of Corsair HS1's and i cant say enough good things about them. They are really hard to beat for the pricepoint. They are crazy comfortable too, its like wearing pillows over your ears for comfort :)
Hard ocp just did a glowing review on them as well: Introduction - Corsair HS1 USB Gaming Headset Review | [H]ard|OCP

Can you give us a comparison though? What else have you tried? and what do you use them for?
and like many past USB headphone discussions, how much did it slow your cpu by? noticable?

My wife bought the Xonar Xense sound card for me
that came with a set of Sennheiser 350s. I much prefer 5.1 analog headphones but I kept an open mind and gave the 350s a good and fair period of testing. The sound from these cans was a bit tinny and when using the GX feature,I hear an echo type of reverb. This happens no matter which of the many settings I used in the audio control panel. As many of you know,I have the Psyko cans and I have been telling everyone that they are the best 5.1 analog headphones available. I had a friend over the other day and this friend knows about ALL the headphones I have owned including some USB types. He said, How can you say the Psykos are best when there is still one set you have not had nor tested? He was talking about the Roccat Kave 5.1 set. I really don't know too much about these other than they seem to be very similar to the AX Pros. My friend was correct in what he said. I never did try the Kave set so I went ahead and ordered them. I truly have tried them all but I'm hoping these surprise me. I am always looking for the BEST 5.1 headphones and if the Roccats are indeed better then it will be bye bye Psyko. Does anyone here have a set of Kaves? I sure would like to hear from you. Thanks all. Take care. Oh,once again,..I am not wild about the PC 350s.

Compared to the G930s....it depends. For gaming I like the HS1s better (less wonkyness to the drivers). For other situations I prefer the Logitech's.

TBH. When I think "gaming headset" I think of a decent pair of headphones with a clip on mic and not usb, nor "headsets". How important is the mic to you?

EDIT:

PC350s are probably one of the most over-rated over-PRICED sennys out there. I loathed the pair I had. Crappy, muddy AND anemic bass, overly forward mids (to the point they are almost a caricature) and crappy brittle highs. But then again I expect my audio solutions to do more than just play FPS game audio decently. :)

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PC350s are probably one of the most over-rated over-PRICED sennys out there. I loathed the pair I had. Crappy, muddy AND anemic bass, overly forward mids (to the point they are almost a caricature) and crappy brittle highs. But then again I expect my audio solutions to do more than just play FPS game audio decently. :)

And this is exactly what I was getting at. I like forward mids for FPS games, you can hear the footsteps of someone sneaking up on you. I don't want the bass to drown that out. But that's totally different from what I prefer when listening to music or movies. I'm lucky in that my computer is 20 feet away from my HT setup, so if I want to listen to music I use that instead.

Edit: And that's a good deal Cadence. I'd grab them for that price. If you don't like them, you could probably sell them off for no loss.